Vol. 6 No. 2 (2026): Juni 2026

Jurnal Literasi Akuntansi telah diterbitkan sejak tahun 2021 dengan e-ISSN 2810-0921. Jurnal ini diterbitkan secara berkala pada bulan Maret, Juni, September, Desember setiap tahun. Jurnal berfokus pada bidang Akuntansi Manajemen dan biaya, Sistem Informasi Akuntansi, Isu-isu Etika dalam akuntansi dan pelaporan keuangan, akuntansi sektor publik, auditing, akuntansi keuangan syariah, perbankan, perpajakan, pasar modal, Investasi, Tata Kelola Perusahaan, Pasar Modal, Keuangan, dan sistem informasi.

Published: 07-06-2026

Artikel

Determination of Financial Management Behavior of DIY Accounting Students: Literacy, Inclusion, Attitude, and Self-Control

Kata kunci: Financial Literacy, Financial Inclusion, Financial Attitude, Self-Control, Financial Management Behavior

Barbara Gunawan (Universitas Muhammadiyah Yogyakarta)

Muhamad Giffri Maulana (Universitas Muhammadiyah Yogyakarta)

Hlm. 284 - 296
- PDF (Bahasa Indonesia)
Abstract View: 206, PDF (Bahasa Indonesia) Download: 162

1
Pengaruh Harga Transfer Terhadap Agresivitas Pajak pada Perusahaan Manufaktur dan Pertambangan di Indonesia

Kata kunci: Transfer Pricing, Tax Aggressiveness, Tax Planning, Manufacturing Companies, Mining Companies, Tax Avoidance, Corporate Tax Practices

Nur Alfiah Rezkiyanti (Universitas Mulawarman)

Emayanti Christina Hutabara (Universitas Mulawarman)

Hlm. 297 - 306
- PDF (Bahasa Indonesia)
Abstract View: 105, PDF (Bahasa Indonesia) Download: 101

2
Generasi Z : Perencanaan Keuangan dan Tingkat Stres

Kata kunci: Financial planning, stress level, Generation Z

Farha (Politeknik Negeri Bali)

Baiq Rabiatul Adawiyah Kartika Wulan (Universitas Pendidikan Mandalika)

Septia Ningsih (Universitas Pendidikan Mandalika)

Sami'un (Universitas Pendidikan Mandalika)

Hlm. 307 - 311
- PDF (Bahasa Indonesia)
Abstract View: 86, PDF (Bahasa Indonesia) Download: 46

3
Pengaruh Green Accounting, Good Corporate Governance, dan Ukuran Perusahaan terhadap Kinerja Keuangan

Kata kunci: Financial Performance, Firm Size, Green Accounting, Good Corporate Governance

Evi Sofia Inayah Wulandari (Universitas Pembangunan Nasional "Veteran" Yogyakarta)

Retno Yulianti (Universitas Pembangunan Nasional “Veteran” Yogyakarta)

Indah Kartika Sandhi (Universitas Pembangunan Nasional “Veteran” Yogyakarta)

Hlm. 312 - 329
- PDF (Bahasa Indonesia)
Abstract View: 168, PDF (Bahasa Indonesia) Download: 172

4
Optimasi Portofolio Saham BUMN20 Menggunakan Particle Swarm Optimization dan Genetic Algorithm dengan Pendekatan Maximizing Sharpe Ratio

Kata kunci: Particle Swarm optimization, Genetic Algorithm, Maximizing Sharpe Ratio, BUMN20

Syasya Qonita Azizah (Universitas Pertahanan Republik Indonesia)

Lidya Ananda Talalu (The Republic of Indonesia Defense University)

Muhammad Haikal Ziaulhaq (The Republic of Indonesia Defense University)

Hlm. 330 - 338
- PDF (Bahasa Indonesia)
Abstract View: 95, PDF (Bahasa Indonesia) Download: 58

5
Peran Transaksi Pihak Berelasi dalam Penghindaran Pajak Perusahaan

Kata kunci: Related Party Transactions, Tax Avoidance, CETR, Primary Consumer Goods

Tifanny Suhendra Hardiansyah (Universitas Bengkulu)

Rini Indriani (Universitas Bengkulu)

Hlm. 339 - 350
- PDF (Bahasa Indonesia)
Abstract View: 125, PDF (Bahasa Indonesia) Download: 69

6
Pengaruh Literasi Keuangan terhadap Keputusan Investasi Generasi Z dengan Moderasi Penguasaan Media Teknologi

Kata kunci: financial literacy, investment decision, generation Z, media technology mastery

Made Wedaswari (Universitas Veteran Bangun Nusantara)

Ahmad Dzakiyuddin (Universitas Veteran Bangun Nusantara)

Shinta Nastitie Komalasari (Universitas Veteran Bangun Nusantara)

Yoga Pratama Nugroho (Universitas Veteran Bangun Nusantara)

Gustita Arnawati Putri (Universitas Veteran Bangun Nusantara)

Astrid Nur Aini (Universitas Veteran Bangun Nusantara)

Hanyfa Ayu Anggrainy (Universitas Veteran Bangun Nusantara)

Ariyani Wahyu Wijayanti (Universitas Veteran Bangun Nusantara)

Hlm. 351 - 358
- PDF (Bahasa Indonesia)
Abstract View: 185, PDF (Bahasa Indonesia) Download: 105

7
The Effect of Managerial Ownership, Growth Opportunities, and Leverage on Accounting Conservatism in Non-Financial Companies “An Empirical Study on Companies Listed on the Indonesia Stock Exchange for the 2022–2024 Period.

Kata kunci: Managerial Ownership, Growth Opportunities, Leverage, Accounting Conservatism, Financial Reporting

Azra Nurul Atthahirah (Universitas Bengkulu)

Rini Indriani (Universitas Bengkulu )

Hlm. 359 - 369
- PDF (Bahasa Indonesia)
Abstract View: 96, PDF (Bahasa Indonesia) Download: 59

8
The Influence of Ownership Structure, Environmental, Social, and Governance (ESG), and Green Innovation on Firm Value

Kata kunci: Institutional Ownership, ESG, Green Innovation, Firm Value

Monika Oktafiani (Universitas Bengkulu)

Indah Oktari (Universitas Bengkulu)

Hlm. 370 - 380
- PDF (Bahasa Indonesia)
Abstract View: 163, PDF (Bahasa Indonesia) Download: 92

9
Efektivitas Pajak Daerah dalam Meningkatkan Pendapatan Asli Daerah: Bukti Empiris Kabupaten Bantul

Kata kunci: Local Tax, PBB-P2, BPHTB, PAT, PAD

Riska Yuanita Indriyani (Politeknik YKPN)

Erlinda Nur Khasanah (Politeknik YKPN)

Hlm. 381 - 391
- PDF (Bahasa Indonesia)
Abstract View: 99, PDF (Bahasa Indonesia) Download: 65

10
Does Artificial Intelligence Reduce or Increase Workload of Gen Z in Accounting?

Kata kunci: Artificial Intelligence, Accounting, Technology Acceptance, Socio-Technical System, Workload

Thomas Aquinas (Universitas Katolik Widya Mandala Surabaya)

Sofian (Universitas Katolik Widya Mandala Surabaya)

Natalia Kristina (Universitas Katolik Widya Mandala Surabaya)

Hlm. 392 - 400
- PDF (Bahasa Indonesia)
Abstract View: 107, PDF (Bahasa Indonesia) Download: 64

11
Determinan Tax Avoidance pada Perusahaan Pertambangan dengan Good Corporate Governance sebagai Pemoderasi

Kata kunci: Profitability, Leverage, Good Corporate Governance, Firmsize, Tax Advoidance

Maria Delvina (Universitas Tanjungpura)

Nadya Eka Putri (Universitas Tanjungpura)

Vitryan Espa (Universitas Tanjungpura)

Hlm. 401 - 414
- PDF (Bahasa Indonesia)
Abstract View: 107, PDF (Bahasa Indonesia) Download: 59

12
Forensic Accounting in Detecting Fraudulent Procurement of Goods and Services in The Government Sector: Systematic Literature Review

Kata kunci: Accounting, Forensics, Fraud, Procurements, goverment

Amelia Noor Anggraeni (Universitas Muria Kudus)

Sri Mulyani (Universitas Muria Kudus )

Hlm. 415 - 426
- PDF (Bahasa Indonesia)
Abstract View: 141, PDF (Bahasa Indonesia) Download: 82

13
The Effect of Income and Taxpayer Awareness on Compliance in Paying Land and Building Tax in West Tegal District

Kata kunci: PBB, income, awareness, compliance, tax

Canesya Helga Rianti (Politeknik YKPN)

Sriniyati Sriniyati (Politeknik YKPN)

Hlm. 427 - 436
- PDF (Bahasa Indonesia)
Abstract View: 94, PDF (Bahasa Indonesia) Download: 55

14
Faktor – Faktor yang Mempengaruhi Integritas Laporan Keuangan pada Perusahaan Sektor Kesehatan di BEI 2023-2025

Indonesia Indonesia (Indonesia)

Maryono (Universitas Stikubank Semarang)

Indonesia Indonesia (Indonesia)

Indonesia Indonesia (Indonesia)

Hlm. 437 - 446
- PDF (Bahasa Indonesia)
Abstract View: 97, PDF (Bahasa Indonesia) Download: 17

15
Tingkat Kepercayaan Mahasiswa Akuntansi Terhadap Sistem Keamanan QRIS dalam Mencegah Kecurangan Transaksi

Kata kunci: Perceived Security, Trust, QRIS, Fraud Prevention, Digital Payment

Linda (Politeknik Negeri Cilacap)

Cahyaning Dewi Handayani (Politeknik Negeri Cilacap)

Ayu Fitri Rosianie (Politeknik Negeri Cilacap)

Dheti Septiana (Politeknik Negeri Cilacap)

Nurul Maghfirotul Jannah (Politeknik Negeri Cilacap)

Hlm. 447 - 459
- PDF (Bahasa Indonesia)
Abstract View: 80, PDF (Bahasa Indonesia) Download: 46

16
Pengaruh Penggunaan QRIS, Kemudahan Transaksi, dan Volume Transaksi Terhadap Peningkatan Penjualan Umkm di Surabaya

Kata kunci: QRIS Usage, Transaction Convenience, Transaction Volume, Sales Improvement, MSMEs

Fanny Ananda Pratiwi (Universitas Pembangunan Nasional Veteran Jawa Timur)

Muslimin (Universitas Pembangunan Nasional Veteran Jawa Timur)

Hlm. 460 - 470
- PDF (Bahasa Indonesia)
Abstract View: 143, PDF (Bahasa Indonesia) Download: 69

17
Pengaruh Green Accounting, CSR, dan FCF Terhadap Nilai Perusahaan dengan Moderasi Financial Slack

Kata kunci: Green Accounting, Corporate Scial Responsibility, Free Cash Flow, Financial Slack, Firm Value

F. Irfando Jovan Kantur (Universitas Nusantara PGRI Kediri)

Sigit Puji Winarko (Universitas Nusantara PGRI Kediri)

Andy Kurniawan (Universitas Nusantara PGRI Kediri)

Hlm. 471 - 489
- PDF (Bahasa Indonesia)
Abstract View: 152, PDF (Bahasa Indonesia) Download: 140

18
The Effect of Human Resource Competence, Internal Control Systems, and the Utilization of the Village Financial System (SISKEUDES) on Village Fund Management Accountability

Kata kunci: Human Resource Competence, Government Internal Control System (SPIP), Siskeudes, Village Fund Management Accountability, Village Financial Management

Rahul Khan (Politeknik Negeri Sriwijaya)

Heni Yulsiati (Politeknik Negeri Sriwijaya)

Siska Aprianti (Politeknik Negeri Sriwijaya)

Hlm. 490 - 500
- PDF (Bahasa Indonesia)
Abstract View: 138, PDF (Bahasa Indonesia) Download: 70

19
Earnings Quality, Growth Opportunity, Financial Distress, and Firm Value in Industrial Companies

Kata kunci: Earnings Quality, Growth Opportunity, Financial Distress, Firm Value, Industrial Sector

Gusti Sultan Hakim (Universitas Tanjungpura)

Angga Permadi Karpriana (Universitas Tanjungpura)

Hlm. 501 - 509
- PDF (Bahasa Indonesia)
Abstract View: 79, PDF (Bahasa Indonesia) Download: 57

20
Pengaruh Akuntabilitas, Transparansi, dan Responsivitas Terhadap Pengelolaan Dana Desa Dalam Upaya Mensejahterakan Masyarakat

Kata kunci: Village Fund Management, Accountability, Transparency, Responsiveness, Community Well-being

Eriana Sri Rahayu (Universitas Nusantara PGRI Kediri)

Hestin Sri Widiawati (Universitas Nusantara PGRI Kediri)

Sigit Puji Winarko (Universitas Nusantara PGRI Kediri)

Hlm. 510 - 523
- PDF (Bahasa Indonesia)
Abstract View: 100, PDF (Bahasa Indonesia) Download: 44

21
Pengaruh Intellectual Capital, Ukuran Perusahaan, Struktur Modal, dan Likuiditas Terhadap Kinerja Keuangan Perusahaan Teknologi

Kata kunci: Intellectual Capital, Firm Size, Capital Structure, Liquidity Ratio, Financial Performance

Nur Shodiq (Universitas Nusantara PGRI Kediri)

Diah Nurdiwaty (Universitas Nusantara PGRI Kediri)

Linawati (Universitas Nusantara PGRI Kediri)

Hlm. 524 - 542
- PDF (Bahasa Indonesia)
Abstract View: 123, PDF (Bahasa Indonesia) Download: 86

22
The Influence of Budget Planning, Budget Implementation, Regulations, and Organizational Commitment on the Performance of Regional Government Agencies in Banyuasin Regency

Kata kunci: Perencanaan Anggaran, Pelaksanaan Anggaran, Regulasi, Komitmen Organisasi, Kinerja Instansi Daerah

Tio Saputra (Politeknik Negeri Sriwijaya)

Sarikadarwati (Politeknik Negeri Sriwijaya)

Edwin Frymaruwah (Politeknik Negeri Sriwijaya)

Hlm. 543 - 555
- PDF (Bahasa Indonesia)
Abstract View: 39, PDF (Bahasa Indonesia) Download: 21

23
The Influence of Leverage and Profitability on Tax Avoidance with Institutional Ownership as a Moderating Variable Empirical Study on Food and Beverage Manufacturing Companies Listed on the Indonesia Stock Exchange in 2021-2024

Kata kunci: Leverage, Profitability, Tax Avoidance, Institutional Ownership

Nelly Rahmawati (Universitas Sarjanawiyata Tamansiswa)

Sri Ayem (Universitas Sarjanawiyata Tamansiswa)

Hlm. 556 - 569
- PDF (Bahasa Indonesia)
Abstract View: 72, PDF (Bahasa Indonesia) Download: 39

24
Inovasi Layanan Samsat, Pemutihan Pajak Daerah dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor dengan Kesadaran Wajib Pajak Sebagai Variabel Moderasi Studi Kasus Pada UPT PPD Kediri

Kata kunci: Compliance, Awareness, Tax, Tax Amnesty, Sanctions

Viken Wahyuningsih (Universitas Nusantara PGRI Kediri)

Linawati (Universitas Nusantara PGRI Kediri )

Badrus Zaman (Universitas Nusantara PGRI Kediri )

Hlm. 570 - 581
- PDF (Bahasa Indonesia)
Abstract View: 83, PDF (Bahasa Indonesia) Download: 36

25
The Effect of EPS, BOPO, and ROA on Stock Prices in the Banking Sector

Kata kunci: Bankin Stock Price, Earning per Share, Return on Assets, Financial Performance

Ardha Dewa Bagaskara (Universitas Nusantara PGRI Kediri)

Erna Puspita (University of Nusantara PGRI Kediri)

Sigit Puji Winarko (University of Nusantara PGRI Kediri)

Hlm. 582 - 593
- PDF (Bahasa Indonesia)
Abstract View: 50, PDF (Bahasa Indonesia) Download: 20

26
Pengaruh Kepemilikan Saham, Pertumbuhan Perusahaan, dan Struktur Modal terhadap Financial Distress PT. Sritex 2017–2024

Kata kunci: share ownership structure, firm growth, capital structure, financial distress

Salma Safina (Universitas Nusantara PGRI Kediri)

Erna Puspita (Universitas Nusantara PGRI Kediri)

Diah Nurdiwaty (Universitas Nusantara PGRI Kediri)

Hlm. 694 - 607
- PDF (Bahasa Indonesia)
Abstract View: 19, PDF (Bahasa Indonesia) Download: 13

27